NO.PZ201601210100015207
问题如下：
7. Ignoring any tax effect, the 2009 net realisable value reassessment for the black licorice jelly beans will most likely result in:
选项：
A.an increase in gross profit of CHF 7,775.
B.an increase in gross profit of CHF 11,670.
C.no impact on cost of sales because under IFRS, write-downs cannot be reversed.
解释：
A is correct.
Gross profit will most likely increase by CHF 7,775. The net realisable value has increased and now exceeds the cost. The write-down from 2008 can be reversed. The write-down in 2008 was 9,256 [92,560 × (4.05–3.95)]. IFRS require the reversal of any write-downs for a subsequent increase in value of inventory previously written down. The reversal is limited to the lower of the subsequent increase or the original write-down. Only 77,750 kilograms remain in inventory; the reversal is 77,750 × (4.05–3.95) = 7,775. The amount of any reversal of a write-down is recognised as a reduction in cost of sales. This reduction results in an increase in gross profit.
解析：题目问不考虑tax，根据black licorice jelly beans这项存货2009年的NRV，会导致下列哪项结果。
公司遵循IFRS，因此存货减值测试是用账面价值和NRV比较，如果账面价值高于NRV，则需要减值。这一题看最后一个表格，在2008年时存货的成本是每单位4.05，而NRV是3.95，所以减值=（4.05-3.95)*92,560=9,256
在2009年，NRV上升到了4.2，此时账面价值是3.95，减值前成本是4.05，因为回转不能超过减值前的历史成本，所以最多只能回转到4.05. 每单位可以回转4.05-3.95，一共有77,750公斤，所以总共可以回转77,750*（4.05-3.95）=7,775，选项A正确，选项B不正确。
选项C说国际准则下存货减值不允许回转，说法错误，国际准则允许回转，但回转后价值不能超过减值前历史成本，美国准则是不允许回转。
想问问老师这道题算减值的意义是啥 NRV并没有被减值影响呀
